1. The board of supervisors may establish rates or charges for sewage disposal based upon the sums needed to retire the outstanding revenue bonded debt and pay the interest on these obligations. The board shall also take into consideration the need for extension of the system, repairs, replacements, overhead charges, operating expenses and the need for an operating fund out of which the district may make emergency expenditures and pay necessary incidental expenses. The board may differentiate between users in the rates charged on the basis of the different costs of treatment of the sewage of users or the capital contributions made by the several users. The board may adjust the rates charged to require the payment by users of the capital investment used to serve them.

2. Any charges made under this section shall be due at such time or times as specified by the board of supervisors, and shall, if not paid by the due date, become delinquent and shall bear interest from the date of delinquency until paid. If such charges become delinquent they shall be a lien upon the land charged, upon the board of supervisors filing with the recorder of deeds in the county where the land is situated a notice of delinquency. The board of supervisors shall file with the recorder of deeds a similar notice when the delinquent amounts, plus interest and any recording fees or attorneys’ fees, have been paid in full. The lien hereby created may be enforced by suit or foreclosure.